11.   Nicholas P. Wattson, the Canadian advertising director for Sports Illustrated, told Canadian Press that the expected tax would make it hard to continue publishing the Canadian issue.

12.   So firms hesitate to restructure, while high payroll taxes make it expensive to create new jobs.

13.   That tax can make selling art cheaper in New York City, which has no such tax.

14.   That is why even in the EU, a relentless prober of the boundaries of national sovereignty, proposals to harmonize taxes have made little progress so far.

15.   The capital-gains tax will make it difficult for fund managers to value their portfolios since they cannot calculate their profits beforehand.

16.   The club even had to close its casino last month, because new taxes made it too expensive to run.

17.   The drivers said they could not compete against transport companies from neighboring Brazil and Argentina because Uruguayan taxes made their costs higher.

18.   The higher tax made virtually every transaction in the economy more expensive.

19.   The tax made those investments less attractive.

20.   The tribe said the high state taxes made it impossible to reach an agreement with Shell on mutually profitable lease terms.